Nebraska § 9-1305 - Operator; collection system; check required; violations; penalty.
Full text of Nebraska Revised Statutes of Nebraska § 9-1305 — Operator; collection system; check required; violations; penalty., with citation guidance and answers to common questions.
§ 9-1305. Operator; collection system; check required; violations; penalty.
(1) Beginning on the applicable implementation date designated by the Tax Commissioner pursuant to subsection (1) or (2) of section 9-1312, prior to making a winnings payment, an operator shall check the collection system to determine if there is a debt or an outstanding state liability owed by the winner. An operator shall have access to the collection system to look up winners that are due winnings payments for purposes of complying with the Gambling Winnings Setoff for Outstanding Debt Act. An operator shall not access the system for any other purpose.
(2)(a) An operator at a licensed racetrack enclosure or licensed racetrack that fails to check the collection system for a debt or an outstanding state liability or fails to collect the amounts owed shall be subject to a fine by the State Racing and Gaming Commission of not more than ten thousand dollars.
(b) The State Racing and Gaming Commission shall establish a schedule for fines pursuant to this section that considers both the proportionality of the offense and the number of instances of past offenses.
(3) An operator licensed by the Department of Revenue that fails to check the collection system for a debt or an outstanding state liability or collect the amounts owed may be considered in violation of such license and subject to any penalties authorized for a violation of the license under the Mechanical Amusement Device Tax Act.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 9-1305
What does Revised Statutes of Nebraska § 9-1305 cover?
Section 9-1305 ("Operator; collection system; check required; violations; penalty.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 9-1305?
A common citation format is "Revised Statutes of Nebraska § 9-1305" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 9-1305 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.